Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 3. Arbitrary and Penal Assessments

Section 505

505. Entry by assessor. The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as prescribed by the board.

History.—Added by Stats. 1945, p. 2034, in effect September 15, 1945. Stats. 1966, p. 663 (First Extra Session), in effect October 6, 1966, substituted "assessment subject to penalty" for "penal assessment" and the balance of the sentence after "local roll" for "opposite the name of the assessee the words 'Penal assessment.' "